CGIAR: Who We Are: Structure & Governance: System Office: Internal Audit: How We Work

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Internal Audit Manual

Table of Contents

Section	Title	Related IIA Standards, Advisories & Other Authorities
A	Introduction
B	Definition, Purpose, Independence and Nature of Work of Internal Audit	IIA Standards Definition IIA Standards 1000, 1100, 1110, 1120, 1130, 2100, 2110, 2120, 2130 IIA Practices Advisories (PA) 1000, 1000.C1-1, C1-2, 1100-1, 1110-1, 1110-A1.1, 1110-2, 1120-1, 1130-1, 1130-A1.1, 1130-A1.2, 2100-1 CGIAR FG3
C C.1	Code of Ethics Code of Ethics (En Español) Código de ética	IIA Code of Ethics
D.1	Allocation and Management of Internal Audit Resources Appendix 1 - Time Management and Leave Policy Appendix 2 - Director Terms of Reference Appendix 3 - Associate Director Terms of Reference Appendix 4 - Associated Director Selection Criteria Appendix 5 - Internal Auditor Terms of Reference Appendix 6 - Internal Auditor Selection Criteria Appendix 7 - Template for Individual Auditor Annual Work Plan Appendix 8 - Director Staff Performance Appraisal Templeate Appendix 9 - Associate Directors and Internal Auditors Staff Performance Appraisal Template Appendix 10 - Travel Policy	IIA Standards 1210, 1230, 2000, 2030 PA1200-1, PA1210-1, PA1210-A1.1, 1230-1, 2000-1, 2030-1 CGIAR IA Consortium Principles
D.2	Selection and Use of Short Term Consultants as Part of the Internal Audit Team Appendix 1 - Examples of request for proposal (CGIAR IAU consultancies)	CGIAR FG6
D.3	Internal Audit Activity Risk Management
E	Internal Audit Performancce Measurement	PA1311-2
F	Overview of the Internal Audit Cycle
G.1	Center Internal Audit Work Planning Appendix 1 - Medium Term Internal Audit Work Plan Template Appendix 2 - Annual Internal Audit Work Plan Template	IIA Standards 2010, 2020, 2030, 2050 PA2010-1, 2010-2, 2020-1, 2050-1
G.2	Center Internal Audit Activity Reporting Appendix 1 - Template for Internal Audit Activity Report to the Director General and Audit Committee Appendix 2 - Internal Audit Activity Reporting - Follow-up Template	IIA Standard 2060 PA2060-1, 2060-2
H.1	Internal Audit Support to Good Center Governance	IIA Standard 2130 PA2100-5, 2130-1
H.2	Internal Audit Support to Enterprise Risk Management	IIA Standards 2110, 2120, 2600 PA2100-3, 2100-4, 2110-1, 2120-A1.1, 2120-A1.2, 2120-A1.4, 2120-A4.1
H.3	Internal Audit Support to Financial Fraud Prevention and Detection	IIA Standard 1210-A.2 PA1210.A2-1 International Auditing Standard (ISA 240)
H.4	Internal Audit Support to the Management of Information and Communication Technology Risks	PA1220-2, 2100-2, 2100-6, 2100-9, 2100-11, 2100-12, 2100-13
H.5	Internal Audit Support to the Selection and Evaluation of External Auditors	PA2050-2
H.6	Internal Audit Support to the Management of Occupational Health and Safety Risks	PA2100-7
H.7	Internal Audit Support to Environmental Management Systems	PA2100-7
I.1	Engagement Planning Appendix 1 - General Audit Terms of Reference Template Engagement Planning ((En Español) - Planecion de Projectos de Auditoria	IIA Standards 1220, 2120-A.4, 2200, 2201, 2210, 2220, 2230, 2240 PA212-A4, 2200-1, 2210-1, 2210.A1-1, 2230-1, 2240-1, 2240.A1-1
I.2	Engagement Execution - General Issues	IIA Standard 1220
I.3A	Audit Evidence	ISA 500
I.3B	Audit Sampling	PA2100-10
I.3C	Using Computer Assisted Audit Techniques	IIA Standard 1220.A2 PA1220-2
I.3D	Using the Work of Experts	ISA 620
I.4	Engagement Working Papers	IIA Standards 2300, 2310, 2320, 2330 PA2100-14, 2310-1, 2320-1, 2330-1, 2330.A1-1, 2330.A1-2, 2330.A2-1
I.5	Engagement Reporting Appendix 1 - General Report Template	IIA Standards 2400, 2410, 2420, 2421, 2430, 2440, 1330 PA2340-1, 2410-1, 2420-1, 2440-1, 2440-2, 2440-3
I.6	Engagement Results Follow Up Appendix 1 - Template for Audit Recommendations Follow-up Database a) Summary Data b) Detailed Data	IIA Standard 2500, 2600 PA2500-1, 2500.A1-1, 2600-1
I.7	Investigations Appendix 1 - Summary of IA Processing of Investigations References	IIA Standard 1210-A.2 PA1210.A2-2 Uniform Guidelines for Investigations
J	Quality Assurance	IIA Standards 1300, 1310, 1311, 1312, 1320, 1330, 1340, 2340 PA1300-1, 1310-1, 1311-1, 1312-1, 1312-2, 1320-1, 1330-1, 2340-1
K	Good Practice Notes and Other Information Documents	CGIAR IAU Board of Sponsor Resolution
L	Confidentiality of Internal Audit Records and Communications	ISO27001: 2005
Annex 1	Mapping of IIA Standards and Practice Advisories to this Manual
Annex 2	CGIAR IA Consortium Principles
Annex 3	Risk Management Framework	CGIAR IAU GPN on Center-wide Risk Management